Theoretical modelling for contact angle hysteresis carried out to date has been mostly limited to several idealized surface configurations, either rough or heterogeneous surfaces. This paper presents a preliminary study on the thermodynamics of contact angles on rough and heterogeneous surfaces by employing the principle of minimum free energy and the concept of liquid front. Based on a two-dimensional regular model surface, a set of relations were obtained, which correlate advancing, receding and system equilibrium contact angles to surface topography, roughness and heterogeneity. It was found that system equilibrium contact angles (theta(ES)) can be expressed as a function of surface roughness factor (delta) and the Cassie contact angle (theta(C)): costheta(ES) = deltacostheta(C). This expression can be reduced to the classical Wenzel equation.: theta(ES) = theta(W) for rough but homogeneous surfaces, and the classical Cassie equation theta(ES) = theta(C) for heterogeneous but smooth surfaces. A non-dimensional parameter called surface feature factor (omega) was proposed to classify surfaces into three categories (types): roughness-dominated, heterogeneity-dominated and mixed-rough-heterogeneous. The prediction of advancing and receding contact angles of a surface is dependent on which category the surface belongs to. The thermodynamic analysis of contact angle hysteresis was further extended from the regular model surface to irregular surfaces; consistent results were obtained. The current model not only agrees well with the models previously studied by other researchers for idealized surfaces, but also explores more possibilities to explain the reported experimental results/observations that most existing theories could not explain.